Finance is a key driver of climate change – perhaps it is the most important driver. Where the people and institutions of the world invest their capital has a significant impact on the environment and climate, as well as on society everywhere. To mitigate climate change, protect vulnerable ecosystems, improve conditions for workers and their families, and improve the environment, we need to change the way we direct and manage investment.
Green finance and ethical investment involve applying environmental, social and governance criteria to investment decisions. Green finance is not charity. Ethical investments are expected to make a financial return as well as deliver environmental, social and governance (ESG) benefits.
This course provides an introduction to green finance and ethical investment, including how to implement sustainability criteria in your investment appraisal process.
Knowledge of issues in sustainability and how to deploy them in decision-making will become crucial to the accountant’s core body of knowledge within the next five years. Accountants with ambitions for career development need to priorities development of their skills in these areas.
The course covers the following topics:
• What is green finance and ethical investment?
• Institutions involved in green finance and ethical investment
• International Standards for Green Finance
• Accounting Disclosure Standards
• The spectrum of ethical investment strategies
• Performance Measures in Green Finance and Ethical Investment
• A Route Map for Ethical Investment